HB591 Alabama 2019 Session

Summary

Primary Sponsor

Chris England Representative

Democrat

Session

Regular Session 2019

Title

Class 4 municipality, sales and use tax, mun. authorized to reduce or eliminate its sales and use tax

Description

Under existing law, the state and many counties and municipalities impose sales or use taxes upon certain persons, firms, or corporations.

Sales and use taxes levied by counties and municipalities are collected and administered in the same manner as the state sales and use taxes, except for the tax rate. Items subject to the sales and use tax levied by the state are generally subject to local sales and use taxes. Counties and municipalities do not have the authority to establish a reduced sales tax rate for individual items or exempt items from local sales and use tax.

This bill would authorize the city council of a Class 4 municipality to reduce or eliminate its local sales and use tax rate on food.

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Subjects

Taxation